英语会计分录考试题及答案

英语会计分录考试题及答案考试时间：120分钟 总分：100分 年级/班级：高中一年级会计班

英语会计分录考试题及答案

一、选择题

1.Whichofthefollowingaccountsisaliabilityaccount?

A.Cash

B.AccountsReceivable

C.AccountsPayable

D.Inventory

2.Whenacompanypurchasesequipmentforcash,whichofthefollowingjournalentriesiscorrect?

A.DebitEquipment,CreditCash

B.DebitCash,CreditEquipment

C.DebitEquipment,CreditAccountsPayable

D.DebitAccountsPayable,CreditCash

3.Whichofthefollowingisacontra-assetaccount?

A.PrepaidExpenses

B.AccumulatedDepreciation

C.AccountsReceivable

D.Inventory

4.Whenacompanyreceivescashfromacustomerforservicesrendered,whichofthefollowingjournalentriesiscorrect?

A.DebitCash,CreditServiceRevenue

B.DebitServiceRevenue,CreditCash

C.DebitAccountsReceivable,CreditCash

D.DebitCash,CreditAccountsReceivable

5.Whichofthefollowingaccountsisanexpenseaccount?

A.CommonStock

B.RetainedEarnings

C.SalariesExpense

D.NotesPayable

6.Whenacompanypayssalariestoitsemployees,whichofthefollowingjournalentriesiscorrect?

A.DebitSalariesExpense,CreditCash

B.DebitCash,CreditSalariesExpense

C.DebitSalariesPayable,CreditCash

D.DebitCash,CreditSalariesPayable

7.Whichofthefollowingisapermanentaccount?

A.Cash

B.Revenue

C.Dividends

D.AccountsPayable

8.Whenacompanyrecordsdepreciationexpense,whichofthefollowingaccountsisdebited?

A.AccumulatedDepreciation

B.DepreciationExpense

C.Cash

D.AccountsPayable

9.Whichofthefollowingaccountsisanequityaccount?

A.AccountsReceivable

B.AccountsPayable

C.CommonStock

D.Cash

10.Whenacompanyissuescommonstockforcash,whichofthefollowingjournalentriesiscorrect?

A.DebitCash,CreditCommonStock

B.DebitCommonStock,CreditCash

C.DebitCash,CreditRetainedEarnings

D.DebitRetainedEarnings,CreditCash

二、填空题

1.Whenacompanypurchasessuppliesforcash,thesuppliesaccountis________andthecashaccountis________.

2.Whenacompanyreceivescashfromacustomerforaservicerendered,theservicerevenueaccountis________andthecashaccountis________.

3.Whenacompanypayssalariestoitsemployees,thesalariesexpenseaccountis________andthecashaccountis________.

4.Whenacompanyrecordsdepreciationexpense,thedepreciationexpenseaccountis________andtheaccumulateddepreciationaccountis________.

5.Whenacompanyissuescommonstockforcash,thecashaccountis________andthecommonstockaccountis________.

6.Whenacompanypaysoffaliability,theliabilityaccountis________andthecashaccountis________.

7.Whenacompanyborrowsmoneyfromabank,thecashaccountis________andthenotespayableaccountis________.

8.Whenacompanyrecordsapurchasereturn,theaccountspayableaccountis________andtheinventoryaccountis________.

9.Whenacompanyrecordsasalereturn,theaccountsreceivableaccountis________andthesalesrevenueaccountis________.

10.Whenacompanypaysdividendstoitsshareholders,thedividendsaccountis________andthecashaccountis________.

三、多选题

1.Whichofthefollowingareexamplesofassetaccounts?

A.Cash

B.AccountsReceivable

C.AccountsPayable

D.Inventory

2.Whichofthefollowingareexamplesofliabilityaccounts?

A.Cash

B.AccountsReceivable

C.AccountsPayable

D.NotesPayable

3.Whichofthefollowingareexamplesofequityaccounts?

A.CommonStock

B.RetainedEarnings

C.SalariesExpense

D.AccountsPayable

4.Whichofthefollowingareexamplesofrevenueaccounts?

A.ServiceRevenue

B.SalesRevenue

C.SalariesExpense

D.RentRevenue

5.Whichofthefollowingareexamplesofexpenseaccounts?

A.SalariesExpense

B.RentExpense

C.DepreciationExpense

D.AccountsReceivable

6.Whichofthefollowingareexamplesofpermanentaccounts?

A.Cash

B.Revenue

C.Dividends

D.AccountsPayable

7.Whichofthefollowingareexamplesoftemporaryaccounts?

A.Cash

B.DepreciationExpense

C.Dividends

D.AccountsPayable

8.Whichofthefollowingareexamplesofcontra-assetaccounts?

A.PrepaidExpenses

B.AccumulatedDepreciation

C.AccountsReceivable

D.Inventory

9.Whichofthefollowingareexamplesofcontra-liabilityaccounts?

A.DiscountonBondsPayable

B.PremiumonBondsPayable

C.AccountsPayable

D.NotesPayable

10.Whichofthefollowingareexamplesofcontra-equityaccounts?

A.TreasuryStock

B.AccumulatedDividends

C.CommonStock

D.RetainedEarnings

四、判断题

1.AdebittotheAccountsPayableaccountincreasestheliability.

2.Whenacompanypaysoffaloan,thecashaccountiscreditedandthenotespayableaccountisdebited.

3.Thecashaccountisanassetaccount.

4.Anexpenseaccounthasanormalcreditbalance.

5.Revenueaccountsareincreasedwithadebit.

6.Theretainedearningsaccountisanequityaccount.

7.Acontra-assetaccounthasanormalcreditbalance.

8.Whenacompanyrecordsapurchasediscount,theaccountspayableaccountisdebited.

9.Thecommonstockaccountisanequityaccount.

10.Dividendspaidtoshareholdersdecreaseretainedearnings.

五、问答题

1.Explainthepurposeofajournalentryinaccounting.

2.Describethedifferencebetweenanassetaccountandaliabilityaccount.

3.Howdoestheaccountingequationremaininbalanceafteratransactionisrecorded?

试卷答案

一、选择题

1.C.AccountsPayable

解析：AccountsPayable是应付账款，属于负债类账户。负债类账户的借方表示减少，贷方表示增加。

2.A.DebitEquipment,CreditCash

解析：购买设备时，资产增加记借方，现金减少记贷方。

3.B.AccumulatedDepreciation

解析：AccumulatedDepreciation是累计折旧，属于资产抵减账户，即备抵账户，具有贷方余额。

4.A.DebitCash,CreditServiceRevenue

解析：收到现金提供服务时，现金增加记借方，服务收入增加记贷方。

5.C.SalariesExpense

解析：SalariesExpense是工资费用，属于费用类账户，费用类账户的借方表示增加。

6.A.DebitSalariesExpense,CreditCash

解析：支付工资时，工资费用增加记借方，现金减少记贷方。

7.D.AccountsPayable

解析：AccountsPayable是应付账款，属于永久性账户，反映企业的长期负债。

8.B.DepreciationExpense

解析：记录折旧费用时，折旧费用增加记借方，累计折旧增加记贷方。

9.C.CommonStock

解析：CommonStock是普通股，属于所有者权益类账户。

10.A.DebitCash,CreditCommonStock

解析：发行普通股获得现金时，现金增加记借方，普通股增加记贷方。

二、填空题

1.debited,credited

解析：购买supplies时，supplies账户借方增加，cash账户贷方减少。

2.debited,credited

解析：收到cashforaservicerendered时，servicerevenue账户贷方增加，cash账户借方减少。

3.debited,credited

解析：支付salaries时，salariesexpense账户借方增加，cash账户贷方减少。

4.debited,credited

解析：记录depreciationexpense时，depreciationexpense账户借方增加，accumulateddepreciation账户贷方增加。

5.debited,credited

解析：发行commonstockforcash时，cash账户借方增加，commonstock账户贷方增加。

6.debited,credited

解析：支付offaliability时，liability账户借方减少，cash账户贷方减少。

7.debited,credited

解析：borrowmoneyfromabank时，cash账户借方增加，notespayable账户贷方增加。

8.debited,credited

解析：记录apurchasereturn时，accountspayable账户借方减少，inventory账户贷方减少。

9.debited,credited

解析：记录asalereturn时，accountsreceivable账户借方减少，salesrevenue账户贷方减少。

10.debited,credited

解析：支付dividendstoshareholders时，dividends账户借方增加，cash账户贷方减少。

三、多选题

1.A.Cash,B.AccountsReceivable,D.Inventory

解析：Cash、AccountsReceivable和Inventory都是资产类账户。

2.C.AccountsPayable,D.NotesPayable

解析：AccountsPayable和NotesPayable都是负债类账户。

3.A.CommonStock,B.RetainedEarnings

解析：CommonStock和RetainedEarnings都是所有者权益类账户。

4.A.ServiceRevenue,B.SalesRevenue,D.RentRevenue

解析：ServiceRevenue、SalesRevenue和RentRevenue都是收入类账户。

5.A.SalariesExpense,B.RentExpense,C.DepreciationExpense

解析：SalariesExpense、RentExpense和DepreciationExpense都是费用类账户。

6.A.Cash,D.AccountsPayable

解析：Cash和AccountsPayable都是永久性账户。

7.B.DepreciationExpense,C.Dividends

解析：DepreciationExpense和Dividends都是临时性账户。

8.B.AccumulatedDepreciation

解析：AccumulatedDepreciation是资产抵减账户。

9.A.DiscountonBondsPayable

解析：DiscountonBondsPayable是负债抵减账户。

10.A.TreasuryStock

解析：TreasuryStock是所有者权益抵减账户。

四、判断题

1.True

解析：AdebittotheAccountsPayableaccountincreasestheliability，因为应付账款是负债类账户，借方表示减少，所以增加应付账款应该记贷方。

2.False

解析：Whenacompanypaysoffaloan,thecashaccountisdebitedandthenotespayableaccountiscredited，因为支付贷款时，现金减少记借方，贷款减少记贷方。

3.True

解析：Thecashaccountisanassetaccount，因为现金是企业的流动资产。

4.False

解析：Anexpenseaccounthasanormaldebitbalance，费用类账户的正常余额在借方。

5.False

解析：Revenueaccountsareincreasedwithacredit，收入类账户的正常余额在贷方。

6.True

解析：Theretainedearningsaccountisanequityaccount，留存收益是所有者权益类账户。

7.True

解析：Acontra-assetaccounthasanormalcreditbalance，资产抵减账户的正常余额在贷方。

8.False

解析：Whenacompanyrecordsapurchasediscount,theaccountspayableaccountiscredited，因为购买折扣是应付账款的减少，应付账款减少记贷方。

9.True

解析：Thecommonstockaccountisanequityaccount，普通股是所有者权益类账户。

10.True

解析：Dividendspaidtoshareholdersdecreaseretainedearnings，支付股利会减少留存收益。

五、问答题

1.Explainthepurposeofajournalentryinaccounting.

解析：Ajournalentryisusedtorecordfinancialtransactionsintheaccountingsystem.Eachtransactionaffectsatleasttwoaccounts,andthejournalentryensuresthattheaccountingequation(Assets=Liabilities+Equity)remainsinbalance.Thejournalentryincludesthedate,theaccountsaffected,andthedebitandcreditamounts.

2.Describethedifferencebetweenanassetaccountandaliabilityaccount.

解析：Anassetaccountrepresentsresourcesownedbyacompan